– Cigalah’s employees are familiar with local and international anti-bribery and anti-corruption laws, such as the U.S. Foreign Corrupt Practices Act and the UK Bribery Act, including similar laws of other countries that prohibit the payment of bribes, kickbacks or otherwise unauthorized benefits or advantages, and have acted in full compliance with these laws.

– Cigalah has not offered or received any bribes or kickbacks or anything of more than nominal value from a current or prospective customer, partner or vendor.

– Cigalah has not participated in any fraud, misrepresentation or false statements to Partners’ personnel, customers, potential customers, partners or third parties.

Cigalah strictly applies the following code of ethics guidelines:

• Cigalah’s compliance program
• Cigalah’s partner’s compliance program
• SFDA code of ethics
• Code of promotional practices

All Cigalah Employees are:

• Well and periodically trained
• Committed to the code of ethics and its guidelines
• Actively participate in continuous Learning and Development
• Fully aware of the consequences of not adhering to the code of ethics and guidelines

Introduction:

• All persons in the employment of Cigalah Group in their official capacities, will be hereinafter referred as “employees”. All persons working with any of the scientific offices of suppliers and working under Cigalah Group’s sponsorship, are also considered as “employees”.
• This Code of Business Conduct shall be called “The Code” for all employees of any company of Cigalah Group. The Cigalah Group being the legal sponsor/employer of all employees hereinafter referred as “Company”.
• This code is in alignment with the Company’s values and aims at enhancing an ethical and transparent process in managing the affairs of the Company. Compliance is, first and foremost, the individual responsibility of every employee.
• Every director, officer and employee of the Company has the personal responsibility to know and understand this Code and the other policies of the Company relevant to his or her job or position.

Ways of conduct:

The employees shall act within the authority conferred upon them, keeping the best interests of the Company in view and observe the following:

1. Shall act with utmost care, skill, diligence and integrity.
2. Shall act in utmost good faith and fulfill the fiduciary obligations without allowing their independence of judgment to be compromised.
3. Shall not involve in taking any decision on a subject matter in which a conflict of interest arises or which in his opinion is likely to arise.
4. Shall make disclosures to the board relating to all material, financial and commercial transactions, if any, where they have personal interest that may have a potential conflict with the interest of the Company at large.
5. Shall avoid having any personal and/or financial interests in any business dealings concerning the Company.
6. Shall not commit any offence involving moral turpitude.
7. Shall comply with all laws, rules and regulations relating to the business of the Company.
8. Shall protect the Company’s assets including physical assets, information and intellectual rights and shall not use the same for personal gains.

Improper receipts/payments:

Cigalah Group strictly prohibits bribes, kickbacks or any other form of improper payment, direct or indirect, to any government representative, customer or a supplier in order to obtain a contract or achieve any sales target, some other commercial benefit or government action. The Company also strictly prohibits any employee from accepting such payments or gifts from anyone.

Reasonable business entertainment and customer gifts of nominal value are permitted, including traditional promotional events, as long as what is offered is consistent with the usual business and cultural practices and cannot be construed as a bribe or a payoff and does not violate any law nor would embarrass the Company or the individual if disclosed publicly. Customer entertainment and gifts must be discussed in advance and pre-approved by the direct manager. It also requires the board’s approval in this regard.

Confidential information:

• Any information obtained by an employee from Cigalah Group will be treated as strictly confidential and will solely be used within the scope of his/her working relationship with Cigalah Group.
• Such information includes -but is not restricted to- any information obtained in meetings, any notes taken, any data obtained in whatever form, any analysis/reports prepared and all related correspondence. Such information will not be divulged in any form to anyone whatsoever, except to the authorized individuals strictly within the scope of their working relationship with Cigalah Group.

Conflict of interest:

• Employee’s personal private interest should not interfere in any way -or even appears to interfere- with the interests of the Company.
• An employee should not have his/her interests that may hinder him/her from performing their job objectively and effectively.
• An employee should not receive improper personal benefits as a result to his or her position in Cigalah Group.
• An employee should not work for a competitor, customer or supplier. It’s Cigalah Group’s policy (as per the labor law) that employee should not work for any competitor company for two years from the date of leaving the company.

No misstatements:

• It is Cigalah Group’s policy to avoid any misstatement of fact or misleading impression in any of its advertising, literature, exhibits or other public statements. All statements made in support of our products and services should be true and supported by documents.
• No declaration to any form of media including: Newspapers, T.V., Internet…etc. without an official written approval from the board.
• We will communicate clearly and precisely, either spoken or in written, so that our customers understand the terms of our contracts, including performance criteria, costs and schedules.

Exception reporting/ investigation & confidentiality:

We must all work to ensure prompt and consistent action against violations of this Code. However, in some situations it is difficult to know what’s right from wrong. Since we cannot anticipate every situation that will arise, it is important that we have a way to approach a new question or problem. These are some steps to keep in mind:

1. Make sure you have all the facts. Since in order to reach the right solutions, we must be as fully informed as possible.
2. Ask yourself: What specifically am I asked to do? Does it seem unethical or improper? Use your judgment and common sense; if something seems unethical or improper, it probably is.
3. Discuss the problem with your supervisor. Remember that it is your supervisor’s responsibility to help you solve problems. If you are uncomfortable discussing the problem with your supervisor, you can talk to the HR manager.
4. Seek help from the company’s concerned persons. In cases where it may not be appropriate to discuss an issue with your seniors, directly contact the following address: Human Resource Department – Cigalah Group – Jeddah email: hr@cigalah.com.sa
5. You may report violations in confidence and without fear of retaliation. If your situation requires that your identity be kept secret, your anonymity will be protected. The company does not permit any sort of retaliation against employees for good faith reports of suspected violations.

Declaration of relationships at work:

• All employees are required to declare any relationships with anyone under the following categories:
• Employment relationships: To declare if you have any working relatives in the Company.
• Business relationships: To declare if you have any sort of relationship with the Company’s suppliers or customers.
• Relatives are defined as: Parent, spouse, child, grandparent, grandchild, aunt, uncle, cousin, in-law or step-relative, or any person with whom the employee has a close personal relationship which may result in a possible conflict of interest.

مقدمــــــــة:

يشار إلى جميع الأفراد العاملين بمؤسسات سقالة التجارية بصفتهم الرسمية، فيما بعد بهذه اللائحة باسم “الموظفين”. كما يعتبر أيضًا جميع الأفراد العاملين مع أي من المكاتب العلمية التابعة للموردين والعاملين تحت كفالة مؤسسات سقالة التجارية “موظفين”.

تسمى لائحة سلوكيات العمل هذه بـ “اللائحة” لكافة الموظفين بأي من أقسام مؤسسات سقالة التجارية ويشار إلى مؤسسات سقالة التجارية باعتبارها الكفيل القانوني/ صاحب العمل الذي يتبع له كافة الموظفين ، فيما بعد بهذه اللائحة باسم الشركة .

تتوافق هذه اللائحة مع قيم مؤسسات سقالة التجارية ، وتهدف إلى تعزيز القيم الأخلاقية وإدارة شئون الشركة بشفافية. إن التقيد بهذه اللائحة هو، في المقام الأول والأخير مسئولية شخصية ملزمة لكل موظف.

تقع المسئولية الشخصية على كل مدير، ومسئول، وموظف لمعرفة وفهم هذه اللائحة وسياسات “الشركة الأخرى المتعلقة بوظيفته أو وظيفتها.

منهج السلوكيات:

على الموظفين التصرف في حدود الصلاحيات المنوطة بهم، مع المحافظة على مصالح الشركة في الإطار السليم، مع مراعاة ما يلي:

1. العمل بأقصى درجات العناية، والمهارة، والإخلاص، والنزاهة.
2. العمل بأقصى درجات النية الحسنة، والوفاء بالالتزامات الموكلة إليهم، دون السماح بالمساس بنزاهة قراراتهم.
3. عدم الاشتراك في اتخاذ أي قرار في موضوع يعتقد من وجهة نظره أنه ينشأ عنه أو قد  ينشأ عنه تعارض في المصالح.
4. إخطار أعضاء مجلس الإدارة فيما يتعلق بكافة التعاملات المادية، والمالية، والتجارية، إن وجدت، التي لهم مصلحة شخصية فيها وقد تنطوي على تعارض محتمل مع مصالح الشركة بوجه عام.
5. تجنب وجود آي مصلحة شخصية أو مالية في أي أعمال تجارية تتعلق بالشركة.
6. عدم ارتكاب أي مخالفة تنطوي على فساد أخلاقي.
7. التقيد بكافة الأنظمة، والقواعد، والقوانين المتعلقة بعمل الشركة.
8. حماية أصول الشركة بما فيها الأصول المادية، والمعلومات، وحقوق الملكية الفكرية، وعدم استخدامها لتحقيق منفعة شخصية.

الدفعات المالية غير السليمة:

تمنع مؤسسات سقالة التجارية بشكل صارم الرشاوى، أو الإبتزاز، أو أي شكل آخر من الدفعات المالية غير السليمة، المباشرة أو غير المباشرة، لأي موظف قطاع عام أو خاص، أو عميل، أو مورد بغرض الحصول على عقد أو تحقيق أي مبيعات مستهدفة أو مزايا تجارية أخرى أو إجراء حكومي. كما تحرم الشركة بصورة صارمة قبول أي موظف لمثل هذه الدفعات المالية من أي فرد.

ومن ناحية أخرى، يُسمح بهدايا العملاء ذات القيمة المنخفضة بما في ذلك الأحداث الترويجية التقليدية، طالما أن ما يعرض فيها يتفق مع ممارسات العمل المعتادة ولا يمكن تفسيره على أنه رشوة أو منفعة وأنه لا يخالف أي نظام كما ولن يتسبب في إحراج الشركة أو الفرد إذا تم التصريح به في العلن. يجب مناقشة المناسبات الترفيهية الخاصة بالعملاء والهدايا مع المدير المباشر والحصول على موافقته المسبقة. كما يجب الحصول على موافقة إدارة الشركة بهذا الخصوص.

المعلومات السرية:

تُعَامَل أي من المعلومات التي يحصل عليها الموظف أو الموظفة من مؤسسات سقالة التجارية أثناء علاقة العمل التي تربطهم بمؤسسات سقالة التجارية بسرية شديدة، وتستخدم فقط في حدود نطاق علاقة العمل.

تشمل هذه المعلومات، دون أن تقتصر على آي من المعلومات التي يتم الحصول عليها أثناء الاجتماعات، وأية ملاحظات يتم اتخاذها، وأية بيانات يتم الحصول عليها في أي صورة، وأي تحليل/ أية تقارير قد تم إعدادها، وكافة المراسلات المرتبطة بذلك. لا يُسمح بإفشاء أي من هذه المعلومات بأي شكل لأي شخص أيًا كان، سوى للأشخاص المخولين لذلك، في حدود نطاق علاقة العمل التي تربطهم مع مؤسسات سقالة التجارية.

تضارب المصالح:

المصلحة الشخصية للموظف لا يجب أن تتعارض بشكل مباشر أو غير مباشر أو آي طريقة ما، مع المصلحة العامة للشركة.

* يحظر على الموظف إتخاذ آي إجراء لمصلحته الشخصية لتعطيل او تصعيب المهام المطلوبة منه.

* يحظر على الموظف إستغلال منصب عمله في الشركة للحصول على آي فائدة شخصية له أو لأي فرد من أفراد عائلته.

* يعتبر من تضارب المصالح للشركة العمل مع المنافسين، أو آي من عملاء الشركة. إنه من سياسة مؤسسات سقالة التجارية )حسب نظام العمل) عدم العمل لدى أي شركة منافسة خلال سنتين من تاريخ تركه العمل بالشركة.

عدم التصريح الخاطئ:

إن سياسة مؤسسات سقالة التجارية هي تجنب أية تصريحات خاطئة عن الحقائق، أو أية معلومات مضللة في أي من إعلاناتها، أو مطبوعاتها، أو عروضها، أو أية تصريحات عامة. يجب أن تكون كافة التصريحات التي تدعم منتجاتنا وخدماتنا حقيقية ومدعمة بالمستندات.

كما يٌمنع التصريح لأي وسيلة من وسائل الإعلام المرئي أو المقروء بدون موافقة خطية مسبقة من مجلس إدارة الشركة.

الشركة ملتزمة بالتخاطب الواضح والدقيق، سواء بصورة شفهية أو كتابية، بحيث يفهم عملاؤنا شروط عقودنا بما في ذلك معايير الأداء والتكاليف والمواعيد.

البلاغات الاستثنائية/التحقيقات وسرية المعلومات:

يجب ان نعمل جميعاً على إتخاذ الإجراءات الصحيحة ضد آي مخالفة لهذا الميثاق. ولكن في بعض الحالات يحدث إلتباس بين المعاملات الصحيحة والخاطئة. كما أنه من الصعب توقع أو تخمين آي من الحالات التي ممكن أن يورد عليها بلاغات للتحقيق. لذا ولتحري الدقة، فإنه ينصح قبل عمل آي بلاغ لآي حالة مخالفة لهذا الميثاق، مراعاة الإرشادات التالية:

1. التأكد من وجود جميع الحقائق مثبتة وموثقة بالمستندات التي تثبت ذلك. لكي نتمكن من إتخاذ الإجراء الصحيح يجب ان تتوفر لدينا كافة المعلومات.

2. تسائل مع نفسك: مالذي طُلبَ مني أن أوديه؟ هل هناك شك أو يبدو أنه عمل غير أخلاقي أو غير مناسب؟ إستخدم نظرتك للأمور وإحساسك الشخصي لتقدير الحالات التي تواجهك.

3. ناقش المشكلة مع مديرك أو المشرف المباشر. حيث انه جزء من مسؤوليات مديرك أو المشرف المباشر حل المشاكل أو الإشكالات التي قد تواجهك. إذا لم تشعر بالإرتياح للتحدث مع مديرك المباشر يمكنك التحدث مع مدير الموارد البشرية.

4. أطلب المساعدة من الجهات ذات العلاقة بالشركة. في حال لم يكن مناسباً مناقشة مسألة ما مع مديرك المباشر، يمكنك الإتصال لى العنوان التالي: إدارة الموارد البشرية – المركز الرئيسي بمؤسسات سقالة التجارية – جدة بريد إلكتروني: hr@cigalah.com.sa

5. الشركة تحترم حق المبلغ في المحافظة على سرية وإخفاء إسمه خوفاً من آي محاولات إنتقامية. الشركة تمنع آياً من كان الإنتقام من آي موظف يثير شكوى عن أي محاولة خرق لهذا الميثاق.

الإفصاح عن العلاقات الشخصية في العمل:

يجب على جميع الموظفين الإفصاح عن العلاقات الشخصية التي تربطهم بأي طرف أخر له علاقة عمل بالشركة وذلك حسب التصنيف التالي:

· علاقات بين الموظفين: يجب الإفصاح في حال وجود لديك آي أقارب يعملون في مؤسسات سقالة التجارية.

· علاقات مع عملاء الشركة: يجب الإفصاح في حال وجود آي أقارب من عملاء الشركة في القطاعين العام والخاص.

تٌعرف العلاقات الشخصية حسب هذا الميثاق بكل من له صلة قربى مع منسوبي الشركة، وذلك يشمل: الوالدين، الإخوان والأخوات، الزوج أو الزوجة، الأبناء، العم أو العمة، الخال أو الخالة، أبناء العمومة، الأرحام، أبناء الأرحام، أو آي شخص ممكن أن يرتبط بصلة قربى ممكن أن تؤدي إلى تضارب مصالح بين الشركة ومنسوبيها

Cigalah is committed to the highest standards of integrity and ethical business conduct. As such, Cigalah has adopted a new Anti-Corruption Policy. It applies to each:

1. Employee of Cigalah regardless of level or seniority.

2. Business relationship with third parties in both the private and public sectors (the latter including “Government Officials” (as defined in 2.A below) and in particular Healthcare Professionals (“HCPs”).

The following Policy demonstrates that Cigalah strives to achieve highest ethical business conduct and compliance with all laws and regulations of the Kingdom of Saudi Arabia on payments to any third party (in particular Government Officials) which may be directly applicable to Cigalah as well as compliance with the United States of America Foreign Corrupt Practices Act (“FCPA”) and/or the United Kingdom’s Bribery Act which may apply to “Cigalah” principals.

This Policy strives to not only protect the interests of Cigalah and its employees, directors and officers, but to also protect the interests of Cigalah’s business partners, especially those of healthcare professionals (“HCPs”) and Cigalah principals.

Violations of this policy will be grounds for disciplinary action.

Please note that Cigalah may revise any part of this policy from time to time when necessary.

1. SCOPE:

It is the policy of Cigalah to use only ethical business practices. As part of that commitment, Cigalah gives itself strict rules on payments (including benefits in money’s worth) of any kind to any third party, in particular to Government Officials, by Cigalah employees, directors and officers. The provision of a payment or anything of value to, for the benefit of, or at the request of a third party:
• May only be made for a bona fide and legitimate business purpose.

• May not be made with an intent to influence the third party inappropriately.

• May not be in exchange for the award of business or other unfair / improper advantage.

• Must not be extravagant.

• Must be provided openly and transparently.

• Must be properly recorded and adequately documented.

This Policy will help ensure compliance with all applicable rules and regulations which prohibit or restrict the provision of payments or other things of value, directly or indirectly, to any third party, in particular to Government Officials.
Compliance with the content of this Policy is the responsibility of all employees, directors, and officers of Cigalah.

2. DEFINITIONS:

A. “GOVERNMENT OFFICIAL”

Includes but is not limited to:
• Any elected or appointed official of a federal, state, local or municipal government (including, presidents, ministers, royalty, members of parliaments or legislatures, governors, mayors, etc.).

• Directors, officers or employees of any rank or level of a governmental institution, department, agency, or institution, including, amongst others, government owned or controlled enterprises (including, amongst others, physicians, other HCPs, academics employed by government owned or controlled hospitals or other institutions, and employees of state run health insurers).

• Directors, officers, or employees of a public international organizations (including, but not limited to, the World Health Organization, UNICEF, and other bodies affiliated with the United Nations, the World Trade Organization and the European Union).

• Political parties or their officials, as well as candidates for political office.

• Any other person who may be considered a “Government Official” or officers of public bodies under the applicable rules and regulations.

If there is doubt regarding the nature of a recipient of payments or anything of value, as a Government Official (ex. the recipient acts both in the public and in the private sector), the recipient shall be treated as a Government Official under this Policy.
All prohibited payments under this Policy to individual Government Officials shall also be strictly prohibited to be made to any entity, including government department or agencies, state-owned companies or enterprises, or other public instrumentalities.

3. UNDERLYING ANTI- CORRUPTION PRINCIPLES:

Saudi Arabia and many other countries throughout the world have adopted laws, rules, regulations or codes of conduct that shall prohibit companies from engaging in any corrupt practices, including but not limited to paying bribes to (foreign or domestic) Government Officials or other third parties in the private sector for the purpose of obtaining business (as defined below):

A. PROHIBITED PAYMENTS:

No Cigalah employee, director or officer may “corruptly” offer, pay, promise to pay, reward or promise to reward or authorize the giving of anything of value (“Payments”), directly or indirectly, to any third party for the purpose of:
• Persuading, inducing or influencing any act or decision within the scope of authority of that third party, including (but not limited to), if applicable, selecting which products to purchase, prescribe or use.

• Persuading, inducing or influencing such third party:
a. To do or refrain from doing any act in violation of his or her lawful duty or
b. To abuse his or her position to influence any act or decision

• Securing any improper advantage.

• Giving unwarranted benefits or preference to such third party.

Such payments are prohibited without regard to the question whether there is a pending, a future or a concluded business matter between Cigalah to and the third party.
A “corrupt” Payment is one made with an improper motive, involving the intent to achieve an unlawful objective or to achieve a lawful objective through unlawful means.
This principle applies to any direct relationship (Cigalah – third party).
This Policy also prohibits Cigalah employees, directors and officers from receiving corrupt payments in connection with Cigalah business.
B. ACCURATE BOOKS AND RECORDS:
In order to create highest transparency with regard to all Payments to any third party Cigalah must maintain accurate books and records. As such, each transaction entered into by Cigalah must have proper internal authorization and approval. All expenditures, including (but not limited to) expenditures for gifts or business entertainment, must be accurately reported and recorded, and all accounting records, expense reports, invoices, vouchers and other business records must be accurately completed and properly maintained. False or misleading entries and undisclosed or unrecorded payments or accounts are strictly prohibited, as are any acts intended to circumvent or frustrate the operation of Cigalah’s internal accounting controls.

4. PROCESSES:

A. GENERAL INFORMATION:

Interactions between Cigalah and any third party (especially Government Officials) of the sort addressed in this Policy (i.e. interactions involving possible Payments to or on behalf of such third parties) must always comply with the pre-requisites as set out in Section 4.B below.

B. INTERACTIONS WITH THIRD PARTIES:

In all cases, interactions between Cigalah and third parties must be consistent with “Saudi Arabia” laws and regulations, applicable industry association codes and other applicable Cigalah policies and procedures. Where a conflict in rules exists, the most stringent rule applicable in such a case shall prevail. In addition, the following requirements generally apply to the more common types of such interactions:

A. Travel and Hospitality:

Expenditures associated with travel, hospitality, meals or entertainment for third parties must meet the following criteria:
(1) Be directly related but secondary to the promotion, demonstration or explanation to a third party of Cigalah principal’s products or services or the execution or performance of a contract with or for a third party.

(2) With respect to accommodation, be provided in hotels of not higher than good international quality, i.e. without luxury status (necessary cost of accommodation; adequate and appropriate accommodation).

(3) With respect to meals, be of good quality and quantity, but must not be excessive; lavish meals are not permitted.

(4) With respect to entertainment, not to be offered at all, i.e. neither in connection with meals/refreshments (except for minimal performance, e.g. background music) nor as stand-alone entertainment or leisure activity, e.g. golfing, theatre, sight-seeing, sports events etc.

(5) Not be made with such frequency or regularity as to undermine the objectives of this Policy or create an appearance of impropriety.

(6) If it is required by Saudi Arabia law, for anything other than meals, be preceded by notice to the employer or supervisor the person(s) being offered travel or hospitality (in certain circumstances, it may be necessary to require written acknowledgment from a relevant Government employer), detailing the exact monetary value of the offered travel or hospitality. In such cases the receipt of the notice by the employer or supervisor must be evident and documented, e.g. by signature of the employer or supervisor on the notice or by registered mail.

(7) Not include the sponsorship of spouses, family members or other guests.

(8) Not include paid or reimbursed stopovers or travel extensions.

(9) With respect to travel and lodging expenditures, not be made directly to the third party in the form of up-front payments. Where possible, travel arrangements should be made by pre-paid tickets and lodging paid for directly by Cigalah in the case of Government Officials, if prepaid travel arrangements are not feasible, Cigalah should, where possible, reimburse the relevant Government Employer rather than the Government Official. Per diem payments (i.e. specific amounts of money, checks, gift certificates, and other cash equivalents that are given to third parties to spend per day, to cover lodging and travelling expenses) are generally not permitted.

(10) Be properly recorded and adequately documented.

B. Conferences and other Sponsorships, Honoraria and Grants:

Expenditures associated with hosting conferences and sponsorships or paying honoraria and grants that could result in payments to, for the benefit of, or at the request of a third party should meet the following criteria:
(1) A sponsored third party must have relevant expertise.

(2) The sponsorship must not include spouses, family members or other guests of such third party. Only the sponsored third party may benefit from the Payment or sponsorship.

(3) If required by Saudi Arabia law, the sponsorship must be preceded by notice to the employer or supervisor of the sponsored individual as set forth in Section (a) sub-section (6) above.

(4) Any travel arrangements must meet the requirements set forth in Section (a) above.

(5) Program registration fees and the like should generally be paid directly to the organization hosting the event.

(6) Must be properly recorded and adequately documented.

C. Engaging Services of Third Parties:

Any engagement by Cigalah of the services of a third party (e.g. as a clinical investigator, research collaborator, speaker or consultant) must:
(1) Stem from a legitimate need for the service, with such services provided by someone qualified to meet such need.

(2) Involve remuneration commensurate to the services provided.

(3) If required by Cigalah law, be preceded by notice to the employer or supervisor of the person(s) whose services will be engaged as set forth in Section (a) sub-section (6) above,

(4) If involving travel, lodging or other expenditures, should be in conformity with the parameters outlined in this Section 4.B.

(5) Should be properly recorded and adequately documented.

Heightened sensitivity is merited in situations in which Cigalah seeks to engage the services of a Government Official that is involved in awarding business to, or influencing government action with respect to, Cigalah

D. Medical Ghost-Writing:

Special attention shall be given to so-called “medical ghost-writing”, i.e. where pharmaceutical companies pay professional writers or agencies to produce scientific papers and then include the name of one or more HCPs in the list of authors of these papers before they are published in medical or scientific journals. Such practice is prohibited.

E. Gifts and Promotional Items:

Gifts and promotional items offered or given to third parties must:

(1) Not be offered in explicit or implicit exchange for specific favors or benefits from the recipient (in his or her public or private capacity) or from his or her employer.

(2) Not be offered or given by reason of the position or office of the recipient.

(3) Never include cash payments, checks, gift certificates or other cash equivalents.

(4) Be modest and reasonable in frequency, quantity and value (on specific occasions as well as in the aggregate).

(5) If at all possible, bear the Cigalah company logo as a general promotion gift.

(6) Be properly recorded and adequately documented.

F. Grants to Public Institutions:

Grants to public institutions, organizations or associations must comply with the following requirements:
(1) All grants to public institutions must be fully transparent, properly documented and accounted for.

(2) Grants should be made pursuant to a formal agreement endorsed by responsible representatives of the public institution.

(3) In addition to the internal review of grants, a formal process should exist for the selection, implementation and ongoing supervision of grants involving representatives from the public institution.

(4) In case of educational grants providing for scholarships or participation to similar long-term programs, the public institution should select the HCPs who will be invited to participate.

(5) Any grant to both public and private institutions that is suggested by a Government Official of a public institution who is in a position to influence Cigalah business interests must be avoided.

G. Political Contributions

No corporate funds, facilities or services of any kind may be paid or furnished to any political candidate for public office, to any political party or to any political initiative, referendum or other form of political campaign except in accordance with Saudi Arabia law. All such expenditures must be approved in advance.

H. Facilitation Payments

“Facilitating Payments” are small payments to a Government Official to expedite or secure performance of a routine governmental action that is non-discretionary, and for which a small payment is necessary to get or expedite the requested action. Even though this practice can be found in some cultures, Facilitating Payments are strictly prohibited.

5. COMPLYING WITH THIS POLICY:

A. Violations of This Policy; Reporting and Investigation:

Violations of this Policy may subject Cigalah employees to disciplinary action, including termination. Violations of the laws underlying this Policy can give rise to criminal prosecution and possible monetary fines and imprisonment. Cigalah employees, directors and officers are strongly encouraged to report any suspected or actual violation of this Policy. Under no circumstances will a report of such information made in good faith be the basis for retaliatory action against the individual making the report.

B. Point of Contact for Questions or Concerns

Cigalah employees are encouraged to discuss, in a timely manner, with their supervisor and management questions or concerns that relate to issues covered by this Policy. Cigalah appoints a “compliance/legal officer” for compliance matters. The “compliance/legal officer” arranges access to legal advice with respect to the interpretation of applicable laws and this Policy. The “compliance/legal officer” shall also ensure that Cigalah employees are informed and trained, as appropriate, with respect to this Policy. Upon notification of a suspected violation, the “compliance/legal officer” will ensure that an appropriate investigation is performed and that if appropriate, remedial action is taken.